Câu 102: AUD: CPA Auditing and Attestation Exam

Investment and property schedules are presented for purposes of additional analysis in an auditor submitted document. The schedules are not required parts of the basic financial statements, but accompany the basic financial statements. When reporting on such additional information, the measurement of materiality is the:

1. A. Same as that used in forming an opinion on the basic financial statements taken as a whole. — đáp án hiện tại
2. B. Lesser of the individual schedule of investments or schedule of property taken by itself.
3. C. Greater of the individual schedule of investments or schedule of property taken by itself.
4. D. Combined total of both the individual schedules of investments and property taken as a whole.